Elected Mayor of small town receives "pay". It is more than $1000 per year, and is broken into 2 pmts per year. Should it be reported on a W2 or a 1099 misc and WHY?

CaptainForest

Ok. I am not the Atlanta Tax Expert, but I just did a quick search about what those 2 forms are.

W2 - from employer to employee
1099 - seems to be for independent contractors.

So, therefore, as Mayor, that is an employee. So I would think a W2.

I should note that I might be wrong.

And congratulations on being elected Mayor!

Fr_Chuck

It is best reported on a W2 since he is employeed by the city ( even if elected he is still paid)

Was taxes withheld, social security taxes paid, all of this should have been done and all shown on the form.

In some cases I have seen non paid firemen and police officers who get only small sums to cover expenses of thier jobs, they were given 1099 because they were not actually employed as paid, but only recieving funds to cover expenses of "helping out"

AtlantaTaxExpert

Fr. Chuck's citation about payments to volunteer police and firemen is accurate. However, I gree with his assessment that the mayor is an employee and should get a W-2.